3-52-090 Recordkeeping.
   Every distributor and every retail dealer required to collect and remit the tax imposed herein shall keep accurate and complete books and records of his business of selling vehicle fuel, including the maintenance of all invoices and other source documents. Every purchaser or user required to register with the city because of such purchaser's or user's frequently recurring direct tax liability shall keep accurate and complete books and records of his purchases and uses of vehicle fuel in the city, including the maintenance of all invoices and other source documents. All books and records required by this chapter shall be kept in the English language and shall be subject to inspection by the comptroller or his duly authorized agents or employees, at all times during business hours of the day.
(Prior code § 200.10-9; Added Coun. J. 9-24-86, p. 34094; Amend Coun. J. 11-16-11, p. 13798, Art. I, § 3)